Oriole Camera Shop Inc. uses the lower$-$of$-$cost$-$or$-$net realizable value basis for its inventory. The following data are available at December $31.$

$\backslash$table$[[$Item$,$Units,Unit Cost,$\backslash$table$[[$Net Realizable$],[$Value per Unit$]]],[$Cameras:$,,,],[$Minolta$,3,$$$178,$$$163$